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Journal articles (2012), Accounting Auditing Control, 18 (2), pp. 7-32

Gouvernance interorganisationnelle imbriquée et stratégie orientée client


This paper presents the findings of a qualitative study on the governance to adopt in implementing a customer-oriented strategy. Our case study of a company in the aeronautic industry highlights the specific features of "embedded governance" designed to structure long-term relationships with suppliers. Such inter-organizational governance is grounded first in a hierarchical structure in which purchasing managers holding positions at middle-management level play a pivotal role. Second, it requires that suppliers' control devices be adapted to each stage of the relationship. Finally, even through embedded governance meets the needs of a customer-oriented strategy, our study also suggest that is virtuous effects can only be sustained if strong inter-organizational trust builds between exchange partners at every level. Link to the article

DONADA, C., NOGATCHEWSKY, G. and NOGATCHEWSKY, S. (2012). Gouvernance interorganisationnelle imbriquée et stratégie orientée client. Comptabilité, Contrôle, Audit, 18(2), pp. 7-32.

Keywords : #Confiance, #Dispositifs-de-contrôle-orientation-client, #Gouvernance, #Stratégie-achat